France's Direction Générale des Finances Publiques released version 2.2 of the external technical specifications for mandatory e-invoicing between businesses on 31 January 2023, incorporating clarifications on specific use cases and various technical points outlined in the first page of the specifications.
The updated specifications are available in the professional resources section under business management guidance for electronic invoicing transitions. Concurrently, the tax authority expanded its frequently asked questions resource with new content addressing the implementation timeline for mandatory invoice mentions, criteria for classifying enterprises as large companies (GE), medium-sized enterprises (ETI), or small and medium enterprises (SME), and guidance on intermediaries and e-commerce platforms.
Additional documentation includes the support materials from a public webinar held on 17 January 2023 covering the public invoicing portal's service offering, now available online. The authority also updated its guidance table for operations involving French overseas departments and collectivities (DOM-COM) to reflect current requirements.
These updates support France's phased implementation of mandatory B2B e-invoicing, which will require all businesses to issue and receive electronic invoices through certified platforms or the public portal, with rollout beginning for large enterprises and extending to smaller businesses over subsequent years.
